Xem 1-20 trên 58 kết quả Management and disclosure
  • This dissertation provides empirical evidence on the market reaction to earnings warnings and management’s motivation to issue earnings warnings. Earnings warnings are any earnings-related management voluntary disclosures made prior to the earnings announcement date.1 Firms use earnings warnings to provide timely information to their shareholders and investors as well as financial analysts regarding their expected current period performance prior to the earnings announcement date (Ip [1997], McLean [2001] and Stone [2002]).

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  • Real estate markets globally have been severely affected by ongoing unprecedented economic turmoil, particularly in Europe and the United States. This is expected to continue. The Australian real estate market has, in this time, emerged as a destination of choice for global real estateReal estate markets globally have been severely affected by ongoing unprecedented economic turmoil, particularly in Europe and the United States. This is expected to continue.

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  • Globally, we are utilizing government benchmarking programs to measure performance and comply with local and federal regulations and disclosure requirements. these include programs such as EnERGy staR in the u.s., Energy performance Certificates (EpCs) across Europe, the national australian built Environment Rating system (nabERs), and the Comprehensive assessment system for built Environment Efficiency (CasbEE) in Japan.

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  • If a company files a disclosure document late—or not at all—or we find that a document contains a significant deficiency, we will place the company on our default list. Depending on the nature of the default, we may issue a “management cease trade order” or an “issuer cease trade order”. In a management cease trade order, the company’s senior management and insiders must stop trading in the company’s securities until the default is corrected.

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  • To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control. The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures. The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures

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  • Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. It is a forum for statistical and quantitative analyses of issues in finance and accounting, as well as applications of quantitative methods to problems in financial management, financial accounting and business management. The objective is to promote interaction between academic research in finance and accounting, applied research in the financial community, and the accounting profession....

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  • This is a book for businesspeople. All decisions in a business organization are made in accordance with how they will affect the organization’s financial performance and future financial health. Whether your background is in marketing, manufacturing, distribution, research and development, or the current technologies, you need financial knowledge and skills if you are to really understand your company’s decision-making, financial, and overall management processes.

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  • My intention in starting this book was to write a second edition of an earlier book I wrote, Consolidated Financial Statements: Concepts, Issues and Techniques (Paul Chapman Publishing, 1987). It soon became apparent that the area had changed so radically in the last eight years that a complete rewrite was necessary, and hence this new book has been born (or rather quarried!).

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  • While every precaution has been taken in the preparation of this book, Check Point assumes no responsibility for errors or omissions. This publication and features described herein are subject to change without notice. RESTRICTED RIGHTS LEGEND: Use, duplication, or disclosure by the government is subject to restrictions as set forth in subparagraph (c)(1)(ii) of the Rights in Technical Data and Computer Software clause at DFARS 252.227-7013 and FAR 52.227-19. TRADEMARKS: ©2003-2007 Check Point Software Technologies Ltd....

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  • Describe the purpose of the balance sheet and understand its usefulness and limitations. The Balance Sheet The purpose of the balance sheet is to report a company’s financial position on a particular date. Limitations: The balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. p Resources such as employee skills and reputation are not recorded in the balance sheet. p Usefulness: p The balance sheet describes many of the resources a company has available for generating future cash flows.

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  • We obtain our list of SRI funds from the Social Investment Forum's (SIF) reports published in 1997, 1999, 2001, 2003, and 2005. 3 Each report contains comprehensive information about SRI in the US for both the publication year and the preceding one. In particular, the reports contain a list of SRI mutual funds compiled by SIF. To construct this list SIF employs a direct survey methodology and gathers information from third parties. A fund is included in the SIF list if it utilizes one or more social or environmental criteria as part of a formal investment policy. 4 To be included in...

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  • Thus, the return gap captures the funds’ unobserved actions, which include hidden benefits and hidden costs.An important hidden benefit results from a fund’s interim trades, as discussed in Ferson and Khang (2002). Even though we can observe fund holdings only at specific points in time, funds may trade actively between these disclosure dates. If these interim trades create value, then the fund return RF will increase, while the return of the disclosed holdings RH will remain unaffected.

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  • In this study, we make use of a complete dataset of property trades by institutional-grade REITs who are legally mandated to report such trades to the SEC in their 10-K and 10-Q reports, thus providing both complete trading information and eliminating selection bias. We augment this information with a dataset of property trades made by portfolio managers of private entities, such as commingled real-estate funds, who have legally committed to disclose this information to a private data collector under a strict non-disclosure agreement.

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  • In 2008 and 2009, the policy challenge was all about putting out fires. It was a call to action to address a lot of issues, and ICI was deeply involved with regulators and other market participants to sort things out. This year and last, we’ve been in a diˆerent phase. It’s not uncommon after any financial crisis to have a regulatory response, and this one has been broad and deep. Essentially, the sprint of 2008 has turned into a marathon. You have to call on diˆerent skills and diˆerent muscles. So now, perseverance is the order of the day. And what...

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  • Lectures "Marketing management - Chapter 5: Creating long term loyalty relationships" provides students with the knowledge: What are customer value, satisfaction, and loyalty, and how can companies deliver them; what is the lifetime value of customers, and how can marketers maximize it;... Invite you to refer to the disclosures.

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  • Tham khảo sách 'disclosure and compliance requirements', kinh doanh - tiếp thị, quản trị kinh doanh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • While it is not the primary objective of this article to discuss differences between national codes, a number of distinguishing characteristics nevertheless bear mentioning. A first important variable is the scope of corporate governance codes or recommendations. Naturally, most codes examined for this article (and in most other member countries) address issues such as the equitable treatment of shareholders, operation and accountability of boards and management, transparency and disclosure, as well as minority shareholder protection.

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  • The Securities and Exchange Commission (“Commission” or “SEC”) has prepared this Report on the role and function of credit rating agencies in the operation of the securities markets in response to the Congressional directive contained in the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley Act”).

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  • A corporation can be viewed as a nexus of contracts designed to minimize contracting costs (Coase 1937). Parties contracting with the firm desire information both about the firm’s ability to satisfy the terms of contracts and the firm’s ultimate compliance with its contractual obligations. Financial accounting information supplies a key quantitative representation of individual corporations that supports a wide range of contractual relationships.

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  • 14 March 2012 Classification: [Protected] .© 2012 Check Point Software Technologies Ltd. All rights reserved. This product and related documentation are protected by copyright and distributed under licensing restricting their use, copying, distribution, and decompilation. No part of this product or related documentation may be reproduced in any form or by any means without prior written authorization of Check Point. While every precaution has been taken in the preparation of this book, Check Point assumes no responsibility for errors or omissions.

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